CESTAT should follow judicial precedence before deciding the matter

Brief Facts of the Case The appellants are engaged in the activity of purification of excise duty paid Hexane and Petroleum Ether, which are supplied to them on free of costs basis by M/s. Merck Specialties Private Limited (for short, “M/s.Merck”). The appellants carry out purification, if required, on job work basis. During the relevant period, M/s. Merck purchased the above goods, namely, Hexane and Petroleum Ether from various suppliers and directed the suppliers to transport the said goods to the appellants. In addition M/s. Merck also supplied purified Hexane and Petroleum Ether to th...